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2017 (3) TMI 1715 - AT - Service TaxRefund claim - debit notes - relevant documents or not - N/N. 40/2007-ST dated 17.09.2007 - denial on the ground that the debit notes are not proper documents for refund claim and the appellant has not submitted the other relevant documents - Held that:- The debit notes produced by the appellant are sufficient documents for entertaining the refund claim under Rule 4A of the Service Tax Rules, 1994. The said issue came up before this Tribunal in the case of SRF [2015 (9) TMI 1281 - CESTAT NEW DELHI] wherein this Tribunal has held that If the documents provide these necessary particulars, merely because the documents are debit notes the refund cannot be denied at the end of the service recipient. The matter is remanded back to the adjudicating authority to examine the documents which were already filed by the appellant along with debit notes and to pass the appropriate order within 30 days - Appeal allowed by way of remand.
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